Go to the website www.cedarfair.com and click on Investors, then Investor Information, Financial Reports, and Annual Reports.


Go to the website www.cedarfair.com and click on “Investors,” then “Investor Information,” “Financial Reports,” and “Annual Reports.” Then click on “2017 Annual Report on 10-K” to access the 2017 Form 10-K annual report for Cedar Fair, L.P.
Review the financial statements and the accompanying notes contained in the 2017 annual report, especially any that discuss the partnership form of organization.

Assume that an investor is considering investing in this partnership and has downloaded this report for analysis.


1. Briefly describe Cedar Fair’s business and major properties.

2. Summarize the major differences that exist between Cedar Fair’s financial statements and those of a corporation.

3. Assume that the investor is not aware of the potential implications of investing in a partnership rather than a corporation. What information is available in Cedar Fair’s annual report that relates to unique characteristics of investing in a partnership?

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Advanced Accounting

ISBN: 9781260247824

14th Edition

Authors: Joe Ben Hoyle, Thomas Schaefer, Timothy Doupnik

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